COST MANAGEMENT

Academic year
2017/2018 Syllabus of previous years
Official course title
ANALISI E CONTABILITA' DEI COSTI
Course code
ET0003 (AF:213835 AR:155476)
Modality
On campus classes
ECTS credits
6
Subdivision
Surnames A-Di
Degree level
Bachelor's Degree Programme
Educational sector code
SECS-P/07
Period
2nd Term
Course year
3
Moodle
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Educational Goals

The course aims to provide knowledge about information for decision making based on cost analysis and budgeting. Cost classification will be explained and used for structuring adequate cost information for decision making.
Requirements

Economia Aziendale I and II
1. The nature of management accounting;
2. Costs analysis and behaviour;
3. The contribution margin and the relationships between profit and volume;
4. Full cost types and their employment;
5. Other costs’ determination issues;
6. Activity based costing;
7. Standard costs, variable costs systems, quality costs and combined costs;
8. Variances’ analysis for production’s costs;
9. Variances’ analysis for non production’s costs;
10. Strategic planning and budget’s development;
11. Short-term decisions among different alternatives;
12. Environmental and social costs.

Anthony R., Hawkins D., Macrì D., Merchant K. SISTEMI DI CONTROLLO. ANALISI ECONOMICHE PER LE DECISIONI AZIENDALI. Mc Graw-Hill , tredicesima edizione.
Capitoli da 1 a 9 inclusi, capitolo 12 e capitolo 14

written and oral
A written test composed of 3 short exercises and one multiple choice question (pass/fail) + one oral exam on the course programme (evaluation in 30/30).
Please be aware that basic concepts are fundamental; therefore even only one error incurred on these concepts is a fatal error, and this implies the failure of the examination
Conventional, with case studies
Italian
  • Course with sustainable contents
  • University credits of sustainability: 1
  • Lecture notes, material for reference or for self-assessment available online or as e-book